1
                                                                       EXHIBIT 8


[SULLIVAN & CROMWELL LETTERHEAD]


                                                                January 26, 2001



American International Group, Inc.
     70 Pine Street,
          New York, New York 10270.

Ladies and Gentlemen:

          We have acted as your counsel in connection with the registration
under the Securities Act of 1933, as amended (the "Securities Act"), of
$780,546,000 of Medium-Term Notes, Series F (the "Securities") of American
International Group, Inc. We hereby confirm to you our opinion set forth under
the caption "United States Taxation" in the Prospectus Supplement, dated
January 26, 2001 (the "Prospectus Supplement"), relating to the Securities.

          We hereby consent to the filing with the Securities and Exchange
Commission of this letter and the reference to us in the Prospectus Supplement
under the caption "United States Taxation". In giving such consent, we do not
thereby admit that we are within the category of persons whose consent is
required under Section 7 of the Securities Act.

                                        Very truly yours,


                                        /s/ Sullivan & Cromwell